INDUSTRY PLAYS NEW NUMBERS GAMES

A majority of consumer packaged goods manufacturers are considering alterations in their vendor allowance programs in the wake of changes in accounting rules, but those reconsiderations do not appear to have resulted yet in major changes in practice.Interviews by SN with manufacturers, retailers and industry observers uncovered little evidence that a series of accounting rule changes, which went into

A majority of consumer packaged goods manufacturers are considering alterations in their vendor allowance programs in the wake of changes in accounting rules, but those reconsiderations do not appear to have resulted yet in major changes in practice.

Interviews by SN with manufacturers, retailers and industry observers uncovered little evidence that a series of accounting rule changes, which went into effect in December and now require manufacturers to record vendor allowances as dedu